Verfügbarkeit: Tax law in Germany

Tax law in Germany:

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Bibliographische Detailangaben
Hauptverfasser:	Haase, Florian 1974- (VerfasserIn), Steierberg, Daniela (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	München C.H. Beck 2016
Ausgabe:	2nd edition
Schriftenreihe:	German law accessible
Schlagworte:	Steuerrecht Deutschland Deutsches Englisch International Investitionen Länderübergreifende Steuern border companies corporations cross holding investment investments partnerships structures
Online-Zugang:	Inhaltstext Inhaltsverzeichnis
Beschreibung:	XXI, 288 Seiten Diagramme
ISBN:	9783406687389 3406687385

Internformat

MARC


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Datensatz im Suchindex

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adam_text	SUMMARY TABLE OF CONTENTS FOREWORD TO THE 2 ND EDITION V TABLE OF IMPORTANT ABBREVIATIONS XXIII CHAPTER 1: INTRODUCTION A. PURPOSE OF THIS BOOK 1 B. BENEFITS FOR READERS 2 C. PECULIARITIES OF GERMAN TAX LAW 2 D. GOOD TO KNOW - USEFUL INFORMATION AND RECOMMENDATIONS FOR FOREIGN INVESTORS 9 CHAPTER 2: OVERVIEW OF THE GERMAN TAX SYSTEM A. TAX SUBJECTS; TAX LIABILITY 19 B. TAXPAYER 20 C. TAXABLE INCOME 22 D. CORPORATE INCOME TAX 24 E. TRADE TAX 25 F. FINANCIAL STATEMENTS, ACCOUNTING AND REPORTING 25 G. ELECTRONIC TAX BALANCE SHEET 26 H. GROUP TAXATION 27 I. TAX LOSSES 27 J. VALUE-ADDED TAX 28 K. REAL ESTATE TAX 31 L. REAL ESTATE TRANSFER TAX 31 M. CUSTOMS AND EXCISE DUTIES WHEN IMPORTING GOODS TO GERMANY 33 N. TAX INCENTIVES FOR ORGANISATION OF GENERAL INTEREST - CHARITABLE ORGANISATIONS 33 O. EU LAW 35 P. TAX TREATIES 39 Q. ANTI-TREATY/DIRECTIVE-SHOPPING RULE 40 HTTP://D-NB.INFO/107844966X VIII TABLE OF CONTENTS R. CFC REGULATIONS 41 S. ASSESSMENT PROCEDURE 42 T. FILING AND PAYMENT 43 U. OBJECTION TO TAX ASSESSMENT 44 V. STATUTE OF LIMITATION 45 W. GERMAN TAX AUTHORITIES 45 X. TAX AUDITS 45 Y. RULINGS 46 CHAPTER 3: INVESTMENT THROUGH GERMAN CORPORATION A. ESTABLISHMENT OF A CORPORATION 47 B. FORMS OF CORPORATIONS 48 C. TAXATION OF CORPORATIONS 51 D. TAXATION OF THE SHAREHOLDER 52 E. THIN CAPITALISATION RULES 52 F. DIVIDEND TAXATION 55 G. CAPITAL GAINS 55 H. HELD FOR TRADING SHARES 56 I. CHANGE IN OWNERSHIP RULE 57 J. TRADE TAXABLE INCOME 60 K. TAX GROUP 62 L. TAX ASSESSMENT PERIOD 66 M. ELECTRONIC TAX DECLARATION 66 CHAPTER 4: INVESTMENTS THROUGH GERMAN PARTNERSHIPS A. OVERVIEW 67 B. AVAILABLE CLASSES OF PARTNERSHIPS 68 C. GENERAL TAXATION PRINCIPLES 69 D. PROCEDURAL ASPECTS OF INCOME DETERMINATION 82 E. APPLICATION OF TAX TREATIES 83 F. INBOUND TAX PLANNING WITH PARTNERSHIPS - EXAMPLES 89 CHAPTER 5: INVESTMENTS THROUGH GERMAN PERMANENT ESTABLISHMENTS A. GENERAL 108 TABLE OF CONTENTS IX B. TAXATION RULES 114 C. PROFIT ALLOCATION 115 D. INBOUND TAX PLANNING WITH PERMANENT ESTABLISHMENTS - EXAMPLES . 127 CHAPTER 6: TAXATION OF DIRECT BUSINESS ACTIVITIES A. INTRODUCTION 136 B. LIMITED GERMAN TAX LIABILITY 136 CHAPTER 7: SPECIAL TAX PROBLEMS OF CROSS-BORDER INVESTMENTS A. VAT REFUND PROBLEMS 151 B. GERMAN TRADE TAX SYSTEM 152 C. THIN CAPITALISATION RULES 155 D. CROSS-BORDER ASPECTS OF GERMAN TAX GROUPS 158 E. DUAL CONSOLIDATED LOSS RULES 159 F. BOOKKEEPING ABROAD 159 G. TAXATION OF CROSS-BORDER DIVIDENDS 160 H. TAXATION OF ROYALTY PAYMENTS 165 I. ANTI-ABUSE REGULATIONS 166 J. HYBRID ENTITIES 173 CHAPTER 8: TAX PROBLEMS OF SPECIAL INDUSTRIES/BUSINESS SECTORS A. INVESTMENT FUNDS 192 B. REAL ESTATE SECTOR 196 C. SHIPPING INDUSTRY 205 D. DISTRIBUTION MODELS: PRINCIPAL STRUCTURES 210 E. M&A/PRIVATE EQUITY - CROSS-BORDER REORGANIZATIONS 213 F. NON-PROFIT ORGANIZATIONS 216 G. E-COMMERCE 218 H. LEASING 221 CHAPTER 9: HOLDING COMPANIES IN GERMANY A. GENERAL 226 B. ACQUISITION 227 C. FINANCING 227 X TABLE OF CONTENTS D. COMPARISON OF CORPORATION AND PARTNERSHIP AS HOLDING COMPANY 228 E. VAT - ENTREPRENEUR STATUS 230 F. LIMITED TAX LIABILITY 230 G. TAXATION OF PARTNERSHIP 231 H. PARTICIPATION EXEMPTION FOR CORPORATIONS 233 J. EXIT TAXATION 236 K. REORGANISATIONS 238 L. CFC REGULATIONS 248 CHAPTER 10: TRANSFER PRICING FROM A GERMAN PERSPECTIVE A. INTRODUCTION 254 B. GENERAL PROVISIONS GOVERNING PROFIT ALLOCATION BETWEEN RELATED PARTIES 255 C. GENERAL PRINCIPLES FOR THE ALLOCATION OF INCOME 259 D. BUSINESS RESTRUCTURINGS: RELOCATION OF FUNCTIONS 270 INDEX 279
any_adam_object	1
author	Haase, Florian 1974- Steierberg, Daniela
author_GND	(DE-588)133225135 (DE-588)1028511094
author_facet	Haase, Florian 1974- Steierberg, Daniela
author_role	aut aut
author_sort	Haase, Florian 1974-
author_variant	f h fh d s ds
building	Verbundindex
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ctrlnum	(OCoLC)929991250 (DE-599)DNB107844966X
dewey-full	340
dewey-hundreds	300 - Social sciences
dewey-ones	340 - Law
dewey-raw	340
dewey-search	340
dewey-sort	3340
dewey-tens	340 - Law
discipline	Rechtswissenschaft Wirtschaftswissenschaften
edition	2nd edition
format	Book
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isbn	9783406687389 3406687385
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-028597682
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open_access_boolean
owner	DE-11 DE-M382 DE-19 DE-BY-UBM DE-12 DE-523 DE-1051 DE-573 DE-739 DE-M124 DE-1050 DE-863 DE-BY-FWS DE-91 DE-BY-TUM
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physical	XXI, 288 Seiten Diagramme
publishDate	2016
publishDateSearch	2016
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publisher	C.H. Beck
record_format	marc
series2	German law accessible
spellingShingle	Haase, Florian 1974- Steierberg, Daniela Tax law in Germany Steuerrecht (DE-588)4116614-0 gnd
subject_GND	(DE-588)4116614-0 (DE-588)4011882-4
title	Tax law in Germany
title_auth	Tax law in Germany
title_exact_search	Tax law in Germany
title_full	Tax law in Germany Florian Haase, Daniela Steierberg
title_fullStr	Tax law in Germany Florian Haase, Daniela Steierberg
title_full_unstemmed	Tax law in Germany Florian Haase, Daniela Steierberg
title_short	Tax law in Germany
title_sort	tax law in germany
topic	Steuerrecht (DE-588)4116614-0 gnd
topic_facet	Steuerrecht Deutschland
url	http://deposit.dnb.de/cgi-bin/dokserv?id=61d04814ea164d48b8bb9e23e40c7d29&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028597682&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT haaseflorian taxlawingermany AT steierbergdaniela taxlawingermany AT verlagchbeck taxlawingermany

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